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【多选题】
下列有关金融资产减值损失的计量,正确的处理方法有 ( ) 。
A.
对于持有至到期投资,有客观证据表明其发生了减值的,应当根据其账面价值与预计未来现金流量现值之间的差额计算确认减值损失
B.
如果可供出售金融资产的公允价值发生较大幅度下降,或在综合考虑各种相关因素后,预期这种下降趋势属于非暂时性的,可以认定该可供出售金融资产已发生减值,应当确认减值损失
C.
对于已确认减值损失的可供出售债务工具,在随后的会计期间公允价值已上升且客观上与原减值损失确认后发生的事项有,原确认的减值损失应当予以转回,计入当期损益
D.
持有至到期投资原确认的减值损失转,转的账面价值不应当超过假定不计提减值准备情况下该金融资产在转的摊余成本
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举一反三
【单选题】现阶段工业生产所需的微生物菌株一般不通过以下哪种途径获得?( )
A.
从菌种保藏中心购买菌种
B.
从自然界中直接筛选
C.
人工利用DNA、蛋白质组装微生物
D.
对菌种的性能进行遗传改良对环境较为敏感的菌株不适用于工业生产。
【单选题】The rivers and forests of the New World were ______ with fish and game.
A.
sufficient
B.
enough
C.
adequate
D.
abundant
【简答题】The author seems to believe that the US will have positive outcomes in Iraq if [A] enough security can be obtained after the war on terrorism. [B] troops in Iraq take no further military actions. [C] ...
【单选题】The soil in this part of the world is not rich enoug h to _____ a large population.
A.
sustain
B.
dwell
C.
conceive
D.
recoil
【单选题】The soil in this part of the world is not rich enoug to _____ a large population.
A.
sustain
B.
dwell
C.
conceive
D.
recoil
【多选题】一般选择焊接电流的依据有( )等。
A.
焊条直径和焊条药皮类型
B.
焊接电源种类及极性
C.
焊接空间位置
D.
焊件尺寸及接头型式:焊接场所及环境温度
【单选题】Which of the following is true, according to the conversation?
A.
His roommate is kind enough to freeload.
B.
His roommate is reimbursing for grocery.
C.
His roommate is taking advantage of him.
D.
His roommate is not honest enough to go straight.
【单选题】The project will have to be given up _______________ the government agrees to invest enough money.
A.
unless
B.
if
C.
so that
D.
until
【单选题】It is quite common for a working man to make ______ for his old age by putting aside enough money to live on.
A.
adjustment
B.
supply
C.
assurance
D.
provision
【单选题】With larger numbers of undergraduates than ever before, just having a degree will no longer be enough to make you ___ from the crowd.
A.
stand up
B.
stand by
C.
stand for
D.
stand out
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